/* ============================================================
   Grupo Fiscal Contable — Landing
   Paleta y tokens
   ============================================================ */
:root{
  --navy:#0b2942;
  --navy-700:#123a63;
  --navy-600:#1b4b7a;
  --teal:#2a7f8e;
  --gold:#c8a24b;
  --gold-dark:#a9822f;
  --ink:#1a2733;
  --muted:#566575;
  --line:#e3e9f0;
  --bg:#ffffff;
  --bg-soft:#f4f7fb;
  --bg-navy:#0b2942;
  --white:#ffffff;
  --radius:14px;
  --radius-sm:10px;
  --shadow-sm:0 1px 2px rgba(11,41,66,.06),0 2px 8px rgba(11,41,66,.06);
  --shadow-md:0 8px 30px rgba(11,41,66,.10);
  --container:1140px;
  --font:-apple-system,BlinkMacSystemFont,"Segoe UI",Roboto,"Helvetica Neue",Arial,"Noto Sans",sans-serif;
  --ease:cubic-bezier(.4,0,.2,1);
}

*,*::before,*::after{box-sizing:border-box}
html{scroll-behavior:smooth;-webkit-text-size-adjust:100%}
body{
  margin:0;
  font-family:var(--font);
  color:var(--ink);
  background:var(--bg);
  line-height:1.65;
  font-size:17px;
  -webkit-font-smoothing:antialiased;
}
img{max-width:100%;height:auto;display:block}
a{color:var(--navy-600);text-decoration:none}
a:hover{text-decoration:underline}
h1,h2,h3,h4{line-height:1.2;letter-spacing:-.02em;color:var(--navy);margin:0 0 .5em}
h1{font-size:clamp(2rem,4.6vw,3.15rem);font-weight:800}
h2{font-size:clamp(1.6rem,3.2vw,2.3rem);font-weight:800}
h3{font-size:1.18rem;font-weight:700}
p{margin:0 0 1rem}
ul{margin:0;padding:0;list-style:none}

.container{width:100%;max-width:var(--container);margin:0 auto;padding:0 20px}
.section{padding:clamp(56px,8vw,104px) 0}
.section--soft{background:var(--bg-soft)}
.section--navy{background:var(--bg-navy);color:#dbe6f1}
.section--navy h2,.section--navy h3{color:#fff}

.eyebrow{
  display:inline-block;font-size:.82rem;font-weight:700;letter-spacing:.12em;
  text-transform:uppercase;color:var(--teal);margin-bottom:.9rem;
}
.section--navy .eyebrow{color:var(--gold)}
.section__head{max-width:720px;margin-bottom:clamp(32px,5vw,56px)}
.section__head p{color:var(--muted);font-size:1.08rem;margin-bottom:0}
.section--navy .section__head p{color:#b9c9d8}
.section__head--center{margin-left:auto;margin-right:auto;text-align:center}

/* Skip link */
.skip{position:absolute;left:-999px;top:0;background:var(--navy);color:#fff;padding:10px 16px;z-index:200}
.skip:focus{left:12px;top:12px}

:focus-visible{outline:3px solid var(--teal);outline-offset:2px;border-radius:4px}

/* ============================================================
   Botones
   ============================================================ */
.btn{
  display:inline-flex;align-items:center;gap:.55em;
  font-weight:700;font-size:1rem;line-height:1;
  padding:.95em 1.5em;border-radius:999px;border:1.5px solid transparent;
  cursor:pointer;transition:transform .15s var(--ease),background .15s var(--ease),box-shadow .15s var(--ease);
  text-align:center;
}
.btn:hover{text-decoration:none;transform:translateY(-2px)}
.btn--primary{background:var(--gold);color:#241a05;box-shadow:0 6px 18px rgba(200,162,75,.35)}
.btn--primary:hover{background:#d4b05f}
.btn--dark{background:var(--navy);color:#fff}
.btn--dark:hover{background:var(--navy-700)}
.btn--ghost{background:transparent;border-color:rgba(255,255,255,.4);color:#fff}
.btn--ghost:hover{background:rgba(255,255,255,.1)}
.btn--outline{background:#fff;border-color:var(--line);color:var(--navy)}
.btn--outline:hover{border-color:var(--navy);background:#fff}
.btn .ico{width:1.1em;height:1.1em}

/* ============================================================
   Header
   ============================================================ */
.header{
  position:sticky;top:0;z-index:100;background:rgba(255,255,255,.92);
  backdrop-filter:saturate(180%) blur(10px);border-bottom:1px solid transparent;
  transition:border-color .2s var(--ease),box-shadow .2s var(--ease);
}
.header.is-scrolled{border-color:var(--line);box-shadow:var(--shadow-sm)}
.header__inner{display:flex;align-items:center;justify-content:space-between;gap:20px;height:74px}
.header__logo{display:flex;align-items:center}
.header__logo img{height:42px;width:auto}
.nav{display:flex;align-items:center;gap:28px}
.nav a{color:var(--ink);font-weight:600;font-size:.98rem}
.nav a:hover{color:var(--navy-600);text-decoration:none}
.header__cta{display:flex;align-items:center;gap:14px}
.nav-toggle{display:none;background:none;border:0;padding:8px;cursor:pointer}
.nav-toggle span{display:block;width:24px;height:2px;background:var(--navy);margin:5px 0;transition:.2s var(--ease)}
.nav-toggle[aria-expanded="true"] span:nth-child(1){transform:translateY(7px) rotate(45deg)}
.nav-toggle[aria-expanded="true"] span:nth-child(2){opacity:0}
.nav-toggle[aria-expanded="true"] span:nth-child(3){transform:translateY(-7px) rotate(-45deg)}

@media(max-width:940px){
  .nav-toggle{display:block}
  .nav{
    position:fixed;inset:74px 0 auto 0;background:#fff;flex-direction:column;
    align-items:stretch;gap:0;padding:8px 0 16px;border-bottom:1px solid var(--line);
    box-shadow:var(--shadow-md);transform:translateY(-120%);transition:transform .28s var(--ease);
    max-height:calc(100dvh - 74px);overflow-y:auto;
  }
  .nav.is-open{transform:translateY(0)}
  .nav a{padding:14px 20px;border-bottom:1px solid var(--line)}
  .header__cta .btn--dark{display:none}
}

/* ============================================================
   Hero
   ============================================================ */
.hero{position:relative;overflow:hidden;background:var(--navy)}
.hero__media{position:absolute;inset:0;z-index:0}
.hero__media img{width:100%;height:100%;object-fit:cover;opacity:.28}
.hero__media::after{
  content:"";position:absolute;inset:0;
  background:linear-gradient(180deg,rgba(11,41,66,.78) 0%,rgba(11,41,66,.92) 100%),
             radial-gradient(1200px 500px at 15% 0%,rgba(42,127,142,.35),transparent 60%);
}
.hero__inner{position:relative;z-index:1;padding:clamp(64px,11vw,132px) 0 clamp(56px,9vw,104px)}
.hero__grid{display:grid;grid-template-columns:1.15fr .85fr;gap:48px;align-items:center}
.hero h1{color:#fff;margin-bottom:.55em}
.hero h1 .accent{color:var(--gold)}
.hero__lead{font-size:1.2rem;color:#cddae7;max-width:44ch;margin-bottom:1.8rem}
.hero__actions{display:flex;flex-wrap:wrap;gap:14px;margin-bottom:2rem}
.hero__points{display:flex;flex-wrap:wrap;gap:10px 22px}
.hero__points li{display:flex;align-items:center;gap:.5em;font-size:.95rem;color:#dbe6f1;font-weight:600}
.hero__points .ico{width:20px;height:20px;color:var(--gold);flex:none}
.hero__card{
  background:rgba(255,255,255,.07);border:1px solid rgba(255,255,255,.16);
  border-radius:var(--radius);padding:26px;backdrop-filter:blur(4px);
}
.hero__card h2{font-size:1.05rem;color:#fff;margin-bottom:1rem}
.hero__stats{display:grid;grid-template-columns:1fr 1fr;gap:20px 16px}
.hero__stats div{border-left:2px solid var(--gold);padding-left:12px}
.hero__stats b{display:block;font-size:1.7rem;color:#fff;line-height:1.1}
.hero__stats span{font-size:.86rem;color:#b9c9d8}

@media(max-width:860px){
  .hero__grid{grid-template-columns:1fr;gap:34px}
  .hero__card{order:2}
}

/* ============================================================
   Logos / franja de confianza
   ============================================================ */
.trust{background:#fff;border-bottom:1px solid var(--line)}
.trust .container{padding-top:26px;padding-bottom:26px}
.trust__row{display:flex;flex-wrap:wrap;align-items:center;justify-content:center;gap:14px 30px;text-align:center}
.trust__row p{margin:0;font-size:.9rem;color:var(--muted);font-weight:600}
.trust__tags{display:flex;flex-wrap:wrap;gap:10px;justify-content:center}
.tag{
  font-size:.82rem;font-weight:700;color:var(--navy-600);
  background:var(--bg-soft);border:1px solid var(--line);border-radius:999px;padding:.4em .9em;
}

/* ============================================================
   Reto / intro
   ============================================================ */
.split{display:grid;grid-template-columns:1fr 1fr;gap:clamp(32px,5vw,64px);align-items:center}
.split--rev .split__media{order:-1}
.split__media img{border-radius:var(--radius);box-shadow:var(--shadow-md);width:100%}
.split__body h2{margin-bottom:.6em}
.split__body p{color:var(--muted);font-size:1.06rem}
.split__body .lead{color:var(--ink);font-size:1.14rem;font-weight:500}
.check-list li{position:relative;padding-left:2rem;margin-bottom:.7rem;color:var(--ink);font-weight:500}
.check-list .ico{position:absolute;left:0;top:.15em;width:1.35rem;height:1.35rem;color:var(--teal)}
@media(max-width:820px){
  .split{grid-template-columns:1fr;gap:28px}
  .split--rev .split__media{order:0}
}

/* ============================================================
   Servicios grid
   ============================================================ */
.cards{display:grid;grid-template-columns:repeat(3,1fr);gap:22px}
.card{
  background:#fff;border:1px solid var(--line);border-radius:var(--radius);
  padding:26px 24px;box-shadow:var(--shadow-sm);
  transition:transform .18s var(--ease),box-shadow .18s var(--ease),border-color .18s var(--ease);
}
.card:hover{transform:translateY(-4px);box-shadow:var(--shadow-md);border-color:#cfdbe7}
.card__ico{
  width:48px;height:48px;border-radius:12px;display:grid;place-items:center;
  background:linear-gradient(135deg,var(--navy-700),var(--navy));margin-bottom:16px;
}
.card__ico .ico{width:26px;height:26px;color:#fff}
.card h3{margin-bottom:.4em}
.card__desc{color:var(--muted);font-size:.97rem;margin-bottom:.9rem}
.card ul li{position:relative;padding-left:1.4rem;font-size:.92rem;color:var(--ink);margin-bottom:.4rem}
.card ul li::before{
  content:"";position:absolute;left:0;top:.55em;width:7px;height:7px;border-radius:50%;
  background:var(--gold);
}
@media(max-width:960px){.cards{grid-template-columns:repeat(2,1fr)}}
@media(max-width:620px){.cards{grid-template-columns:1fr}}

/* ============================================================
   Sectores
   ============================================================ */
.sectors{display:grid;grid-template-columns:repeat(3,1fr);gap:16px}
.sector{
  display:flex;align-items:center;gap:14px;background:#fff;border:1px solid var(--line);
  border-radius:var(--radius-sm);padding:16px 18px;font-weight:600;font-size:.98rem;color:var(--navy);
}
.sector .ico{width:22px;height:22px;color:var(--teal);flex:none}
.sectors__note{
  margin-top:22px;padding:18px 20px;border-radius:var(--radius-sm);
  background:var(--bg-soft);border:1px dashed var(--line);color:var(--muted);font-size:.98rem;
}
.sectors__note b{color:var(--navy)}
@media(max-width:900px){.sectors{grid-template-columns:repeat(2,1fr)}}
@media(max-width:560px){.sectors{grid-template-columns:1fr}}

/* ============================================================
   Metodología
   ============================================================ */
.steps{display:grid;grid-template-columns:repeat(4,1fr);gap:20px;counter-reset:step}
.step{position:relative;padding-top:52px}
.step::before{
  counter-increment:step;content:counter(step);
  position:absolute;top:0;left:0;width:40px;height:40px;border-radius:10px;
  display:grid;place-items:center;font-weight:800;font-size:1.1rem;
  background:var(--gold);color:#241a05;
}
.step h3{font-size:1.05rem;color:#fff}
.step p{color:#b9c9d8;font-size:.95rem;margin:0}
.models{
  margin-top:44px;display:flex;flex-wrap:wrap;gap:12px;
  padding-top:28px;border-top:1px solid rgba(255,255,255,.14);
}
.models span{
  font-size:.9rem;font-weight:700;color:#fff;background:rgba(255,255,255,.08);
  border:1px solid rgba(255,255,255,.18);border-radius:999px;padding:.5em 1.1em;
}
@media(max-width:900px){.steps{grid-template-columns:repeat(2,1fr);gap:28px}}
@media(max-width:520px){.steps{grid-template-columns:1fr}}

/* ============================================================
   Nosotros
   ============================================================ */
.mvv{display:grid;grid-template-columns:repeat(3,1fr);gap:22px;margin-top:8px}
.mvv__item{background:#fff;border:1px solid var(--line);border-radius:var(--radius);padding:26px}
.mvv__item h3{color:var(--teal);font-size:.95rem;letter-spacing:.08em;text-transform:uppercase}
.mvv__item p{color:var(--muted);font-size:1rem;margin:0}
.values{margin-top:26px;display:grid;grid-template-columns:repeat(2,1fr);gap:14px 30px}
.values li{position:relative;padding-left:1.9rem;color:var(--ink)}
.values .ico{position:absolute;left:0;top:.2em;width:1.3rem;height:1.3rem;color:var(--gold)}
.values b{color:var(--navy)}
@media(max-width:820px){.mvv{grid-template-columns:1fr}.values{grid-template-columns:1fr}}

/* ============================================================
   CTA band
   ============================================================ */
.ctaband{
  background:linear-gradient(120deg,var(--navy) 0%,var(--navy-700) 100%);
  border-radius:var(--radius);padding:clamp(32px,5vw,56px);
  display:flex;flex-wrap:wrap;align-items:center;justify-content:space-between;gap:24px;
}
.ctaband h2{color:#fff;margin:0 0 .3em}
.ctaband p{color:#cddae7;margin:0;font-size:1.05rem}
.ctaband__actions{display:flex;flex-wrap:wrap;gap:14px}

/* ============================================================
   Contacto
   ============================================================ */
.contact{display:grid;grid-template-columns:1fr 1.1fr;gap:clamp(32px,5vw,60px)}
.contact__info li{display:flex;gap:14px;margin-bottom:20px}
.contact__info .ico{width:26px;height:26px;color:var(--teal);flex:none;margin-top:2px}
.contact__info b{display:block;color:var(--navy)}
.contact__info span,.contact__info a{color:var(--muted)}
.card-form{background:#fff;border:1px solid var(--line);border-radius:var(--radius);padding:clamp(22px,4vw,34px);box-shadow:var(--shadow-md)}
.field{margin-bottom:16px}
.field label{display:block;font-weight:600;font-size:.9rem;margin-bottom:6px;color:var(--navy)}
.field input,.field textarea{
  width:100%;padding:12px 14px;border:1.5px solid var(--line);border-radius:var(--radius-sm);
  font:inherit;font-size:.98rem;color:var(--ink);background:#fdfefe;transition:border-color .15s var(--ease);
}
.field input:focus,.field textarea:focus{outline:none;border-color:var(--teal);background:#fff}
.field textarea{min-height:120px;resize:vertical}
.form-row{display:grid;grid-template-columns:1fr 1fr;gap:16px}
.form-note{font-size:.85rem;color:var(--muted);margin:4px 0 0}
.card-form .btn{width:100%;justify-content:center;margin-top:4px}
@media(max-width:820px){.contact{grid-template-columns:1fr}.form-row{grid-template-columns:1fr}}

/* ============================================================
   FAQ
   ============================================================ */
.faq{max-width:820px;margin:0 auto}
.faq__item{border-bottom:1px solid var(--line)}
.faq__q{
  width:100%;background:none;border:0;text-align:left;cursor:pointer;
  padding:20px 40px 20px 0;position:relative;font-size:1.06rem;font-weight:700;color:var(--navy);
  font-family:inherit;
}
.faq__q::after{
  content:"";position:absolute;right:6px;top:50%;width:12px;height:12px;
  border-right:2px solid var(--teal);border-bottom:2px solid var(--teal);
  transform:translateY(-70%) rotate(45deg);transition:transform .2s var(--ease);
}
.faq__q[aria-expanded="true"]::after{transform:translateY(-30%) rotate(-135deg)}
.faq__a{display:none;padding:0 0 20px;color:var(--muted)}
.faq__a p{margin:0}
.faq__item.is-open .faq__a{display:block}

/* ============================================================
   Footer
   ============================================================ */
.footer{background:#071f33;color:#9db3c6;padding:56px 0 28px;font-size:.94rem}
.footer__grid{display:grid;grid-template-columns:1.4fr 1fr 1fr;gap:32px;margin-bottom:36px}
.footer__brand img{height:44px;margin-bottom:14px}
.footer__brand p{max-width:38ch;color:#8ba3b8}
.footer h4{color:#fff;font-size:.85rem;letter-spacing:.1em;text-transform:uppercase;margin-bottom:14px}
.footer a{color:#9db3c6}
.footer a:hover{color:#fff}
.footer li{margin-bottom:9px}
.footer__bottom{border-top:1px solid rgba(255,255,255,.1);padding-top:22px;display:flex;flex-wrap:wrap;gap:8px 24px;justify-content:space-between;color:#7f97ac;font-size:.85rem}
@media(max-width:760px){.footer__grid{grid-template-columns:1fr;gap:26px}}

/* ============================================================
   Utilidades / animación
   ============================================================ */
.reveal{opacity:0;transform:translateY(18px);transition:opacity .6s var(--ease),transform .6s var(--ease)}
.reveal.is-visible{opacity:1;transform:none}
@media(prefers-reduced-motion:reduce){
  *,*::before,*::after{animation-duration:.001ms!important;transition-duration:.001ms!important}
  html{scroll-behavior:auto}
  .reveal{opacity:1;transform:none}
}
.visually-hidden{position:absolute;width:1px;height:1px;padding:0;margin:-1px;overflow:hidden;clip:rect(0 0 0 0);white-space:nowrap;border:0}